SHRI P. SUBRAMANYAM, V. ACIT CIR 23(3),

MA 748/MUM/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4522 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 10-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A: MUMBAI BEFORE SHRI D MANMOHAN, VICE PRESIDENT AND SHRI RAJENRA SINGH, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO.748/MUM/2009 ARISING OUT OF IT(SS) A 870/MUM/2008 FOR BLOCK ASSE SSMENT PERIOD 1991-92 TO 2000-01 SHRI P SUBRAMANIAM, A-301, JANAKI APARTMENT, 3RD FLOOR, SECTOR 17, VASHI, NAVI MUMBAI 400 705 PAN AAQPS 0321 J VS ASSTT COMMISSIONER OF INCOME-TAX -23(3), MUMBAI (APPLICANT) (RESPONDENT) FOR APPLICANT: SHRI SUBHASH S SHETTY FOR RESPONDENT: SHRI VIVEK BUT/ S K SINGH ORDER PER RAJENRA SINGH, AM 1. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED B Y THE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 5 .02.2008 OF THE TRIBUNAL IN ITA 870/MUM/2003. IN THE SAID ORDER, T HE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRESENTATION ON BEHALF OF THE ASSESSEE. THE ASSE SSEE IN THE MA SUBMITTED THAT THE ASSESSEE AT THE RELEVANT POINT O F TIME WAS NOT IN MUMBAI DUE TO WHICH THE NOTICE OF HEARING COULD NOT BE SENT TO THE AUTHORIZED REPRESENTATIVE, WHICH WAS THE REASON FOR NON-COMPLIANCE. IT HAS ACCORDINGLY BEEN PRAYED THAT THE ORDER MAY B E RECALLED FOR PASSING FRESH ORDER AFTER HEARING THE ASSESSEE. 2. WE HAVE HEARD BOTH THE PARTIES IN THE MATTER. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-C OMPLIANCE ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING OF THE APPEA L. WE, THEREFORE, IN SHRI P SUBRAMANIAM MA 748/M/2009 2 THE INTEREST OF JUSTICE RECALL THE ORDER DATED 5.2. 2008 OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER, WHIC H WILL BE HEARD ON 12.5.2010. THE DATE OF HEARING WAS PRONOUNCED IN T HE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND, THEREFORE, NO FORMAL NOTICE IS REQUIRED TO BE ISSUED BY THE REGISTRY. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED ON 24TH DAY OF MARCH 20 10. SD/- SD/- (D MANMOHAN) (RAJENRA SINGH) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI, DATE: 24TH MARCH, 2010 . COPY TO 1. THE APPELLANT. 2. THE RESPONDENT 3. CIT(A)-XXIII, MUMBAI. 4. CIT MUMBAI CITY-CONCERNED., MUMBAI. 5. D R A BENCH, MUMBAI. 6. GUARD FILE. BY ORDER / / TRUE COPY / / ASST. REGISTRAR, ITAT, MUMBAI BENCHES MUMBAI *CHAVAN/- SHRI P SUBRAMANIAM MA 748/M/2009 3 SNO DATE INITIALS 1 DRAFT DICTATED ON 19-03-2010 SR.P.S 2. DRAFT PLACED BEFORE AUTHOR 23-03-2010 SR.P.S 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER V.P. 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER A.M 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.P.S 6. KEPT FOR PRONOUNCEMENT ON SR.P.S 7. FILE SENT TO THE BENCH CLERK SR.P.S 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER DOH 19.3.2010 DOD:19.3.2010 DOS: 23.3.2010